It “runs” for tax cases at the limit of the statute of limitations, which cases are statute-barred, the exceptions

They have three months ahead of them AADE auditors in order to review thousands of tax cases before they expire at the end of the year.

According to the law at the end of each year, cases are time-barred – uses beyond 5, 6, 8 or even 10 years, and controls as appropriate.

One of the reasons auditors need to rush is that now the limitation period will start from the date of notification of the relevant act to the taxpayer instead of the date of issue, as is currently the case.

The Control Centers and the tax authorities are speeding up the procedures in order to prevent the statutes of limitations of unaudited tax years, while the AADE is sending messages to taxpayers, for whom it has evidence that they had various incomes in previous years but until now they have not declared them to the tax office.

Cases that are time-barred

• The affairs of the tax year 2018 (income tax and VAT), for which initial overdue returns have been submitted or for which initial overdue returns have been submitted no later than 31-12-2023. The specific cases are subject to the 5-year statute of limitations.
• The income tax cases concerning the 2016 financial yearbut the pretenders “forgot” to file tax returns on time and filed them within 2022.
• The income tax and VAT cases of the fiscal year 2013, for which “supplementary” data emerged.
• The VAT cases of the fiscal year 2013for which no VAT declaration was submitted.
• Affairs of the year 2008. In cases where an income tax return was not submitted for a given year or an initial income tax return was submitted late, the limitation period is 15 years.

The exceptions

According to the Tax Procedure Code, after the changes made in the spring, it is foreseen that the Tax Administration can proceed with the notification of an act of administrative, estimated or corrective tax assessment within five years from the end of the year in which the deadline for submission expires statement.

However, the AADE can also check older cases, with the statute of limitations extending in the following cases:

• If, within the fifth year of the limitation period, an initial or amending declaration is submitted or new information comes to the knowledge of the Tax Administration in a case that has been fully audited or in any other case information from any source outside the Tax Administration comes to the knowledge of the Tax Administration , from which a tax debt arises and only for the matter to which they relate, for a period of one year from the end of the five-year period.
• If information is requested from a foreign country, until it is received and for one year from it and only for the issue to which the information request relates.
• If an open appeal, remedy or instrument is brought, for a period of one year after the decision on the open appeal or the notification to the Tax
• Administration of an irrevocable court decision, and only for the issue it concerns.
• For as long as the deadline for submitting a request for a Mutual Settlement Procedure lasts and also, if such a request is submitted, for as long as the D.A.D. lasts. In the event of a Mutual Settlement decision being issued, the limitation period is extended for one year after the decision is issued of the State’s right to notify an act of administrative or corrective tax assessment on the basis of this decision and solely for the purpose of compliance with it,
• For as long as it is required for the examination of a complaint or report concerning a tax case, plus one year from the receipt of the relevant audit report by the competent Auditing Service and only for the matter to which it relates, if it is established that the non-exercise of the right to carry out audit or for the issuance of an assessment act, even in part, is due to the partnership of the taxpayer with an employee of the audit authority.

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